Master the 8-k
, by Brown, Gary M.- ISBN: 9781402429798 | 1402429797
- Cover: Paperback
- Copyright: 12/20/2017
Master the 8-K is a clear, concise, and comprehensive guide to preparing and filing the SEC's Form 8-K, as required by the Securities and Exchange Act of 1934, and designing and maintaining effective disclosure controls and procedures required by the Sarbanes-Oxley Act. In this handbook, you will find step-by-step instructions and practice tips on:
• Triggering events and disclosure requirements for every item in Form 8-K
• The requirements for effective disclosure controls
• Filing procedures, deadlines, and update requirements
• The impact of late filings (including a discussion of the “safe harbor”)
• Potential 8-K “traps,” and how to avoid them
• The “furnished” versus “filed” distinction, the technical aspects of incorporation by reference and exhibits and related liability issues